Composite Benefit Rate Assessment

Composite Benefit Rates (CBR) at UCLA

During UCPath implementation, UCLA transitioned to Composite Benefit Rate assessment for employer paid benefits. UCLA has joined a long list of large research universities that utilize the CBR methodology for charging fringe benefits to funds. Based on employee groupings, employer paid benefits are pooled and charged at a rate rather than the multiple benefit charges assessed under PPS. CBRs are designed to be charged in a consistent method as a percentage (%) to all components of pay except for certain bonuses, incentives and Z payments.

What is included in CBR?

The following fringe benefits are included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, and Core Life Insurance. Other benefits not mentioned above are not a part of CBR.

What are the CBR Employee Groups and Rates?

For FY20-21, CBR employee group changes will be implemented to better align UCLA Faculty groups.  UCLA Faculty will be grouped into the two CBR employee groups below: 

  • Non-HCOMP Faculty: Includes all Non-Health Compensation Plan Faculty job codes
  • HCOMP Faculty: Includes all Health Compensation Plan Faculty job codes and Physician job codes

In addition for FY20-21, two staff employee groups will be merged into one group to increase budgeting efficiency and system processing.

  • Staff Non-Exempt + Food-Custodian-Grounds

Below are the 8 UCLA campus CBR Employee Groups for FY20-21.  Please note these are not UCLA Medical Center CBRs.

Group #

Employee Group

FY20-21 CBR

1

Faculty Summer

2.9%

2

Non-HCOMP Faculty

32.6%

3

HCOMP Faculty

30.4%

4

Other Academics

43.0%

5

Post Docs

16.8%

6

Staff Exempt

43.0%

7

Staff Non-Exempt + Food-Custodian-Grounds

49.0%

8

Employees & Students with Limited Benefits

2.9%

 

Vacation Accrual

Vacation Leave Rate GroupFY20-21 Leave Rate
Fiscal Year Faculty7.0%
Accruing Staff & Non Faculty Academics7.0%
Non-Accruing Staff & Academic Year Faculty0.0%

Vacation Leave Rates should not be added to CBRs for contract and grant budgeting purposes.